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TMI Blog2024 (5) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ot give any particulars or details - principles of natural justice - HELD THAT:- There is no cogent reason on behalf of the Respondents as to why the applications seeking cancellation of the GST registration are being denied. If a trader seeks to shut the business and surrender its GST registration, there is no ground under which the department can refuse such an application except in cases where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., the date when Petitioner first filed an application seeking cancellation of GST registration. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Pranay Jain, Advocate For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closure of business. Said application has been rejected by an order dated 18.03.2024. 6. Though the said order does not give any specific reasons for rejection, it merely states the reply has been examined and the same has not been found to be satisfactory for the following reasons . The entire order is thereafter blank and merely states that the application is rejected in accordance with the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the applications seeking cancellation of the GST registration are being denied. If a trader seeks to shut the business and surrender its GST registration, there is no ground under which the department can refuse such an application except in cases where the interest of the revenue is at stake. 10. In the instant case, no such ground has been taken by the department. Furthermore, mere cancelati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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